It shall be the duty of the collector to enforce each and all of the provisions of this title, and the Chief of Police, the chief building official, and the chief fire official shall render such assistance in the enforcement hereof as may from time to time be required by the collector and authorized by the City Manager. Each department or division of the City which issues permits or entitlement of use shall, whenever it is appropriate, require the production of a valid unexpired tax certificate or receipt prior to the issuance of such a permit.
(94-3)
The collector shall keep full, adequate and accurate records pertaining to the issuance of tax certificates under this title and the collection of all taxes, penalties and other moneys in connection herewith. The collector shall keep in his or her office a record in which he or she shall keep the accounts of all tax certificates currently issued by him or her and remaining in full force and effect.
(94-3)
The collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding fifteen days, and in such case to waive any penalty that would have otherwise accrued.
(94-3)
In addition to all other powers conferred upon him or her, the collector shall have the power, for good cause shown, and after preparation of written findings, to compromise any claim as to the amount of business tax due, any penalty imposed, or any charge demanded.
(94-3)
A. 
The collector shall have the authority to suspend or revoke any tax certificate granted or issued under the provisions of this title at any time for any of the following:
1. 
Upon the determination by the collector that a material false statement is contained in the application for a new tax certificate or in the application for a renewal tax certificate granted or issued under the provisions of this title, or in any affidavit or statement required to be filed under the provisions of this title; or
2. 
Upon the determination by the collector that the certificate holder has not paid the tax required to be paid as a condition for the issuance of the tax certificate; or
3. 
Upon the determination by the collector that the certificate holder has violated any provisions of this title or committed an act or offense which would have constituted grounds for refusal to issue the certificate.
B. 
Whereupon, the collector shall give a notice of suspension, which notice shall specify the grounds for suspension, and advise the certificate holder of the right to request a hearing before the collector. If the certificate holder requests a hearing within ten days after notice of suspension is given, the suspension shall be stayed pending that hearing. In the event said certificate holder fails to pay any business tax due or any other amount due pursuant to this title, or to request a hearing within ten days after notice has been given, then and in that event the collector shall give a notice of proposed revocation. The certificate holder shall be given at least ten days' notice, which notice shall specify the grounds for revocation.
C. 
In the event said certificate holder fails within the allotted ten-day period to request a hearing to show cause why his or her tax certificate should not be revoked, then and in that event the collector shall revoke said person's tax certificate and give notice thereof to said person.
D. 
In the event said certificate holder fails to file within ten working days thereafter, an appeal pursuant to Section 4.04.090 of this Code, then the collector's action in revoking said person's tax certificate shall be conclusive as to all matters involved, and the transacting and carrying on by any person of any business pursuant to said tax certificate shall thereafter be deemed a violation of this Code.
E. 
Any person transacting and carrying on any business during any period of tax certificate suspension shall be deemed to be doing so without a tax certificate. Further, any person transacting and carrying on business during any period of tax certificate revocation or suspension shall be refused any permits or entitlement of use which requires the production of a valid unexpired tax certificate.
(94-3)
A. 
Any applicant or certificate holder aggrieved by any decision of the collector regarding applicant's business tax, including but not limited to its categorization and classification, the determination of its tax rate, the apportionment of its tax, or the suspension or revocation of its tax certificate, may appeal such decision. The appeal must be in writing, on forms provided by the collector, setting forth the appellant's specific reasons for asserting that the decision was in error, or in violation of this title or other applicable law. It must be received in the financial services department, together with an appeal fee in the amount of twenty-five dollars, no later than twenty days after the notice of the collector's decision is given. (Mailing of a tax certificate renewal form shall be notice of all decisions of collector with respect to the matters stated therein.) Provided, appeal of the revocation or suspension of a tax certificate must be filed within ten days after notice of such revocation or suspension is given. Such revocation or suspension shall be stayed pending the decision on the appeal by the City Manager.
B. 
The City Manager or his or her designate will review the facts of the appeal and respond to the applicant not later than fifteen days from the date of submission of the appeal and payment of the appeal fee.
C. 
The applicant may further appeal the matter to the City Council. The appeal must be in writing, on forms provided by the collector, setting forth the appellant's specific reasons for asserting that the City Manager's decision was in error, or in violation of this title or other applicable law. It must be received by the City Clerk, together with an appeal fee in the amount of twenty-five dollars, no later than ten days after the notice of the City Manager's decision is given. Upon receipt of a timely appeal, the City Manager may order a further stay in the suspension or revocation pending council decision. If after reviewing the written appeal, and the findings and decision of the City Manager, the Council is of the opinion that no further hearing is warranted, the Council may affirm the decision of the City Manager and dismiss the appeal. If, in the opinion of council, the information presented warrants further hearing, the Council shall set a hearing for the appeal at the next available City Council meeting, unless a later date is requested by appellant. The hearing may be continued from time to time by vote of the City Council. The Council may affirm or reverse, wholly or in part, or may modify the decision of the City Manager. If significant new evidence is presented in conjunction with the appeal, the Council may refer the matter back to the City Manager or collector for further consideration and decision.
D. 
The decision of the Council shall be final.
(94-3)
Except as otherwise expressly provided, notice shall be deemed given when delivered personally to the applicant or certificate holder, or to an officer, employee, or agent, or authorized agent for service of process of the applicant or certificate holder, or by leaving a copy during regular business hours at the regular place of business of the applicant with the person in apparent charge of it, or on the day it is deposited in the mail, first class postage prepaid, to the address at which the applicant or certificate holder consented to accept notice, or if none, the last known address of the applicant.
(94-3)